... of annual reporting in the public sector are fundamentally different from those in the private sector. This has important implications for the conceptualisation and utilisation of NFI in the budget cycle. Governments worldwide have gained extensive experience in managing strategic non-financial objectives...

...Elaine Yi Lu; Robert Hines; Katherine Willoughby Purpose How performance informs budgeting and budgets is contentious and unclear. Applying punctuated equilibrium theory, this research seeks to understand if performance information once placed on the media and macropolitical agendas can lead...

...Niels Sandalgaard; Per Nikolaj Bukh Purpose This study focuses on ratcheting and budget behavior in nonprofit museums. Specifically, the authors examine how performance compared with the budget affects future revenue budgets, and how this differs from the extant literature focused on for-profit...

...Evgenii Aleksandrov; Sara Giovanna Mauro Purpose This paper aims to respond to the recent calls to discover the research developments in the field of public budgeting. Particularly, it explores whether and how research dialogue unfolds within the public budgeting field over time and how...

...Eric Litton Purpose This paper applies the theory of loss aversion to public budgeting. It seeks to understand how loss aversion affects recommended budget amounts in two scenarios, one with explicit and one with implied risk levels. It also furthers the understanding of how the personality trait...

... Publishing Limited Licensed re-use rights only The purpose of this study is to examine the viewpoints and experiences of multiple budget actors to understand their particular budget related behaviours contingent upon the COVID-19 (C19) pandemic of a developing country. This study uses Uganda...

... Australian public universities involving Internet-based documentary analysis. Findings This study finds that in an urgent crisis like the fiscal crisis caused by COVID-19, universities again found rescue in accounting tools, in particular budgets, as a rhetorical device to justify their operational...

... and (2) what mechanisms have been applied to close identified gaps in the PFM system and to ensure alignment with budget principles. The authors then reflect on these PFM measures. Design/methodology/approach The research departs from the pre-crisis configuration of the Austrian PFM system. Making...

... propositions for how the principles of PVM could affect one of the core processes of government: budgeting. These propositions can inspire practitioners and be tested by future researchers. Design/methodology/approach The article identifies the core principles of PVM and applies these to the budgeting...

... analysis. Findings The findings show that decentralized budgeting was a disillusionment. Administrators failed to transfer financial authority to resource recipients. Budgetary practices were shaped by the social structure/budget cycle (field), resources possessed by budgetary actors (capital...

...Per Nikolaj Bukh; Anne Kirstine Svanholt Purpose This paper examines how a public sector organization combined management control systems (MCS) to comply with increased uncertainty and conflicting objectives of tight budget control, flexibility, and quality care simultaneously. It also analyzes...

... of this paper is to address these calls by exploring the dynamic processes of de- and re-coupling the two institutional rules of achieving a “balanced budget” and serving “the needs of individuals” in a Swedish school context. Design/methodology/approach A qualitative case study based on 28 observations...